由天聖令的發現，學者得以推測唐營繕令的全貌。首先，本文比較了從營繕令開頭部份的宋2條、宋3條復原的唐令與日本養老營繕令2條之間的繼承關係。日本令中，沒有直接繼承宋2條對應的唐令條文，但是養老營繕令2條中所見的用物包含了雇直，從結果上看，繼承了宋2條、宋3條對應的唐令。接著，本文探討了營繕令與賦役令的關係。唐令中，賦役令唐1計帳條規定了國家預算（一般會計），賦役令唐20應役丁條規定了力役的年度計畫。營繕令諸條的人功、調度，以賦役令的規定為前提，可分為三類：編入每年的預算，每年預算內均需申請，以及通常預算外需要得到特別許可這三種情況。另一方面，日本養老賦役令5計帳條沒有國家預算的規定，養老賦役令22雇役丁條也是獨特的條文，沒有相當於國家預算的一般會計，不存在能夠彈性處理關於人功、調度之突發狀況的財政結構。因此，營繕令諸條是為了如養老營繕令2條那種進行特別營造工程的情況等而規定的。也就是說，若從財政的觀點來看，可以說日本營繕令比唐令更有意義。但是，若從營繕令整體來看，日本令中國家性的營造、修理的觀念尚未成熟。總而言之，不僅僅是營繕令各條文中存在日唐的差異，篇目自身所擁有的意義也是日唐各異。

The discovery of the Tien-sheng statutes has enabled postulating the entire picture for statutes on building and repairs in Tang China. This study first examined the relationship between the Tang statutes restored from Song articles 2 and 3 that appeared at the beginning of the statutes of building and repairs in the Tien-sheng statutes, and article 2 of the statutes on the same subject in the Japanese Yōrō statutes. The study found a successive relationship between the Tang and Yōrō in that the concept of budget (用物) in article 2 of the statutes of building and repairs in Japanese Yōrō statutes includes labor costs (雇直). However, Japanese statutes did not have an article equivalent to Song article 2. Then, considering the relationship between the statutes of building and repairs and the statutes of taxation in Tang China, a national budget is set forth in article 1 of the Tang statutes of taxation, and an annual plan for physical labor (力役) is set forth in article 20 of the Tang statutes for taxation. The ideas of service (人功) and goods (調度) in the articles of the statutes of building and repairs are based on the prescription of the statutes of taxation. The articles can be divided into three categories: cases incorporated into the annual budget; cases requested on a case-by-case basis within the limit of the budget; and cases requested exceptionally as extra-budgetary resources. In Japan, however, article 5 of the Yōrō statutes of taxation is not in the prescription of the national budget, and article 22 of the Yōrō statutes of taxation is an independent article. No article corresponds to the general account. As a whole, the Yōrō statutes do not have a flexible structure that can respond to unexpected situations in terms of service (人功) and goods (調度). Therefore, the statutes authorize exceptional cases of building and repairs, such as the cases mentioned in the article 2 of Yōrō statutes. From a financial perspective, the statutes of building and repair in Japan have greater significance than those in Tang China although Japanese statutes are in their infancy in terms of national projects for building and repairs. This study found differences among articles in the statutes of building and repairs as well as the intent of the statutes (篇目) in ancient Japan and Tang China.